SENATE DOCKET, NO. 486        FILED ON: 1/15/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 59

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Michael J. Barrett

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying proposal for constitutional amendment:

Proposal for a legislative amendment to the Constitution providing for a graduated income tax.

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PETITION OF:

 

Name:

District/Address:

Michael J. Barrett

Third Middlesex

Timothy J. Toomey, Jr.

26th Middlesex

Chris Walsh

6th Middlesex

David M. Rogers

24th Middlesex

Peter V. Kocot

1st Hampshire

Tricia Farley-Bouvier

3rd Berkshire

Mary S. Keefe

15th Worcester

Jason M. Lewis

Fifth Middlesex

Cory Atkins

14th Middlesex

Ruth B. Balser

12th Middlesex

Thomas M. McGee

Third Essex

Carmine L. Gentile

13th Middlesex

Daniel A. Wolf

Cape and Islands

Benjamin Swan

11th Hampden

Patricia D. Jehlen

Second Middlesex

Kay Khan

11th Middlesex


SENATE DOCKET, NO. 486        FILED ON: 1/15/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 59

By Mr. Barrett, a petition (accompanied by proposal for constitutional amendment, Senate, No. 59) of Michael J. Barrett, Timothy J. Toomey, Jr., Chris Walsh, David M. Rogers and other members of the General Court for a legislative amendment to the Constitution providing for a graduated income tax.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Eighty-Ninth General Court
(2015-2016)

_______________

 

Proposal for a legislative amendment to the Constitution providing for a graduated income tax.

 

A majority of all the members elected to the Senate and House of Representatives, in joint session, hereby declares it to be expedient to alter the Constitution by the adoption of the following Article of Amendment, to the end that it may become a part of the Constitution [if similarly agreed to in a joint session of the next General Court and approved by the people at the state election next following]:
 

ARTICLE OF AMENDMENT.
 

SECTION 1: Article XLIV of the Amendments to the Constitution is hereby amended by striking out the second and third sentences and inserting in place thereof the following 2 sentences:-

“To ensure that the burden of such a tax is fairly and equitably distributed, such tax shall be levied at graduated rates, so that higher rates are imposed on taxable income in higher ranges and lower rates on taxable income in lower ranges.  The general court shall set the rates of such tax, may grant reasonable exemptions and abatements, and shall establish no fewer than 5 income brackets, provided, however, that (1) tax on income shall not be increased by more than 0.5 per cent for any tax bracket in any 2-year legislative session; (2) no rate of tax on income shall exceed 9 per cent; (3) the highest tax bracket income range shall be set to comprise approximately the top 5 per cent of earners in the commonwealth; (4) the second highest tax bracket income range shall be set to comprise approximately the sixty-sixth percentile to the ninety-fifth percentile of earners in the commonwealth; (5) the third highest tax bracket income range shall be set to comprise approximately the thirty-sixth percentile to the sixty-fifth percentile of earners in the commonwealth; (6) the fourth highest tax bracket income range shall be set to comprise approximately the sixth percentile to the thirty-fifth percentile of earners in the commonwealth; (7) the fifth highest tax bracket income range shall be set to comprise approximately the lowest 5 per cent of earners in the commonwealth; and (8) the upper and lower limits of the income range assigned to each marginal tax bracket shall be set and published annually by the department of revenue.”